The Directorate General of Foreign Trade, Ministry of Commerce and Industry, has issued Public Notice No. 20/2026-27 dated 13 July 2026, amending Paragraph 2.92 and Appendix-2A of the Handbook of Procedures, 2023 to incorporate Tariff Rate Quotas for specified imports under the India–Oman Comprehensive Economic Partnership Agreement.
The amendments have been issued in exercise of the powers conferred under Paragraph 1.03, read with Paragraph 2.04, of the Foreign Trade Policy 2023. Through the Public Notice, the procedure for allocation and administration of Tariff Rate Quotas under the India–Oman CEPA has been formally notified.
Annual import TRQs incorporated in Handbook of Procedures
Paragraph 2.92 of the Handbook of Procedures, 2023 has been amended to include annual import TRQs for specified tariff lines covering products such as dates, marble and travertine, ethylene glycol, alkylbenzenes, polymers, petrochemical products, copper wire and aluminium products.
The TRQ framework provides for tariff elimination, phased tariff elimination or tariff reduction within prescribed quota quantities, depending upon the product concerned.
TRQ for dates
Imports of fresh dates and other dates falling under HS Codes 08041010 and 08041090, respectively, will be eligible for immediate tariff elimination within a cumulative annual TRQ of up to 2,000 tonnes.
The applicable Most-Favoured-Nation tariff rate for these tariff lines is 30 per cent.
Tariff concessions for marble and travertine
For marble and travertine blocks falling under HS Code 25151210, the tariff rate will be reduced from the applicable MFN rate of 40 per cent to 25 per cent, subject to a minimum import price of USD 150 per metric tonne and a maximum import quota of 100 kilo tonnes per annum.
For marble and travertine slabs under HS Code 25151220, the tariff rate will similarly be reduced to 25 per cent, subject to a minimum import price of USD 25 per square metre and an annual import quota of 1.5 million square metres.
Specified marble blocks, tiles and monumental stone products under tariff heading 6802 will also receive phased tariff reduction to 25 per cent, subject to a cumulative TRQ of 1.5 million square metres for the identified tariff lines.
TRQs for petrochemical and polymer products
The Public Notice provides product-specific TRQ modalities for ethylene glycol, linear alkylbenzenes, polyethylene, polypropylene, poly-isobutylene, polystyrene, PVC and related polymers, PET flakes and polyurethane.
For ethylene glycol under HS Code 29053100, a tariff reduction of 50 per cent will be phased over five years within a TRQ of 150 kilo tonnes per annum.
Specified polyethylene tariff lines will receive a 50 per cent tariff reduction over five years, with a cumulative quota of 150 kilo tonnes for seven tariff lines, phased over seven years and beginning with 75 kilo tonnes in the first year.
Specified polypropylene and propylene copolymer tariff lines will receive a 50 per cent tariff reduction over five years, with a cumulative quota of 75 kilo tonnes for three tariff lines, phased over seven years.
For several petrochemical and polymer products, quota quantities will be linked to the average import volumes recorded during calendar years 2018, 2019 and 2021.
Quota provisions for copper and aluminium products
Specified copper weld wire and welding wire products will be covered by phased tariff elimination over five years. Their TRQ will be based on 150 per cent of the three-year moving average import volume.
Specified aluminium ingots, billets and aluminium wire will be covered by phased tariff elimination over ten years. The quota will be based on the preceding three-year moving average imports during the first three years and, from the fourth year onwards, on 115 per cent of the preceding three years’ TRQ utilisation.
Imports subject to Customs notification
Imports under the TRQ framework will be subject to the applicable Ministry of Finance, Department of Revenue provisions contained in Notification No. 20/2026-Customs dated 31 May 2026, as amended from time to time, relating to the India–Oman CEPA.
At the time of clearance of the import consignment, the Indian importer will be required to produce a valid Certificate of Origin issued by the competent authority in Oman.
Financial year to be followed for TRQ administration
For the purpose of allocation and utilisation of the notified import quotas, the relevant year will be the Indian financial year, covering the period from 1 April to 31 March.
Online application through DGFT portal
All applications for the grant of TRQ authorisations are required to be submitted online through the DGFT website under:
Import Management System → Tariff Rate Quota
Applications must be filed electronically along with the prescribed fee.
For annual allocation from Financial Year 2027-28 onwards, the last date for submission of applications will be 28 February of the preceding financial year.
Separate application window for Financial Year 2026-27
For Financial Year 2026-27, the application window for filing TRQ applications will be announced through a separate Public Notice.
The eligible quota quantity for 2026-27 will be allocated on a pro-rata basis for the remaining part of the financial year, calculated from the date on which the India–Oman CEPA enters into force.
Electronic issuance and monitoring of TRQ authorisations
The TRQ authorisation will specify the importer’s name and address, Importer-Exporter Code, relevant Customs notification number, applicable tariff item, authorised quantity and validity period.
The Directorate General of Foreign Trade will issue the authorisation electronically and transmit it to the Indian Customs Electronic Data Interchange System.
Imports against the TRQ will be permitted only after electronic debit of the authorised quantity in the Customs electronic system.
Validity of authorisation
A TRQ authorisation will remain valid for a maximum period of 12 months or until the end of the financial year, whichever is earlier.
Imports under the authorisation may be cleared through Indian Customs only during its validity period.
Procedure incorporated as Annexure VIII
The detailed procedure for applications and imports under the India–Oman CEPA TRQ framework will be incorporated as Annexure VIII to Appendix-2A of the Handbook of Procedures, 2023.
The notified framework is expected to provide a transparent, digital and product-specific mechanism for administering preferential import quotas under the India–Oman CEPA while ensuring electronic monitoring of quota allocation and utilisation.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/PN-Oman.pdf
